The following selected accounts from Cullumber Corporation's general ledger are for the year ended December 31, 2025. Accounts receivable Accumulated depreciation-equipment Advertising expense Common stock Cost of goods sold Depreciation expense Dividends Equipment Freight-out Income tax expense Insurance expense Interest expense Interest revenue Inventory Prepaid expenses Rent revenue Retained earnings $261,000 764,500 55,200 265,000 1,166,000 133,500 140,000 1,440,000 24,500 70,000 23,900 61,800 30,500 100,000 31,100 24,600 538,000

he following selected accounts from Cullumber Corporation's general ledger are for the year ended December 31, 2025. Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.) Retained earnings Salaries and wages expense Sales revenue Unearned sales revenue 538,000 700,000 2,586,000 19,000